Nebraska
What is the cost of government and what should it be? • Nebraska Examiner
Tax policy is not a thrilling topic at the barbecue, but the taxes we pay are perennial subjects of conversation in Nebraska. As recipients of the property tax, we (counties, municipalities and schools) are as sensitive as anyone to the issue.
With a special session called explicitly for property taxes, we offer our perspective on how to approach them. We do not claim that doing any one thing in particular will “fix” property taxes, but we can offer general guidelines to inform policy discussions. Determining a proper tax structure boils down to how we collectively answer four basic questions:
- What does government need to pay for?
- How much is needed?
- Who do we want to pay for it?
- How do you want them to pay?
Years ago, these questions were answered in a way that led to our current tax structure. They are worth revisiting now.
What does government need to pay for?
Let’s first distinguish between “needs” and “wants,” which is difficult. Gov. Jim Pillen has suggested that not everything government pays for is a need, and we applaud his effort to “clean out the closets” by removing various state unfunded mandates on local governments.
Political subdivisions are creatures of the state. Their “needs” are largely determined by state statutes. The Legislature has assigned to counties the duties of roads, bridges, law enforcement, jails, courts, elections, and the collection of certain taxes and fees. Municipalities are responsible for community and economic development; providing public safety, including law enforcement, fire protection and EMS; public transportation infrastructure such as streets, roads and bridges; safe drinking water; wastewater treatment; solid waste management; libraries, parks and recreation centers; and other quality of life services. The schools have the duty to provide free instruction for children between the ages of 5 and 21 in the common schools of our state. This requires teachers, para-educators, bus drivers, coaches, administrators, janitors and other workers.
How much is needed?
Counties, municipalities and schools have an annual public budgeting process. Counties are required to publish one- and six-year plans on what the highway superintendent will do with roads and bridges. Law enforcement needs are mandated by state statute and oversight agencies such as the Crime Commission. The jails are given basic requirements by the state. Elections are overseen by the secretary of state.
Schools have numerous mandates from the state government, federal government and courts. These rarely come with the necessary funding.
Municipalities also face increasing costs and budgetary challenges due to unfunded mandates imposed by state and federal laws, regulations and court decisions, ranging from additional training requirements to preparation of reports and documents to be filed with the state or federal government.
A crucial point is that the cost of government has risen independent of CPI. Goods government pays for – gravel, asphalt, law enforcement vehicles and equipment, road graders, etc. – are not purchased at Walmart or off Amazon. Governments seek bids from a limited pool of vendors, and individual municipalities, counties and school districts do not always have the purchasing power to drive prices down.
Who do we want to pay?
As a state, we have determined local taxpayers should pay for items of a local nature. Traditionally, those have been considered (for counties): roads, bridges, law enforcement, jails, courts, tax collection and elections. For schools, it has been classroom teachers and facilities. For cities and villages, local taxpayers pay for municipal employees’ salaries; municipal facilities and equipment relating to law enforcement, fire protection, streets and roads; safe and plentiful drinking water; wastewater treatment; solid waste management; libraries; and parks and recreation centers.
These all have a mix of local and statewide impact. Roads and bridges, for instance, are critical segments of our state’s network of highways and byways. Law enforcement, courts, and the jails are all geared toward the prosecution and defense of state laws. Elections are for local, statewide and federal races.
High-quality public education gives every child the skills needed to compete and thrive in the 21st century.
How do we want them to pay?
The three main sources of revenue are property, income and sales taxes. Income taxes should relate to a citizen’s ability to pay but can fluctuate from one year to the next. Areas with less income would be unable to pay for basic needs.
Sales taxes relate to a person’s willingness to pay, which is a measure of the ability to pay, but also trap more sparsely populated areas in a loop of increasingly diminished infrastructure. Property taxes are generally stable and relate to the value of real property, but not necessarily to an owner’s ability to pay.
Nebraska has consistently chosen property tax as a major funding source for local governments due to its stability. However, we are not limited to just the property tax. Other states have adopted a tax structure which diverts sales and income taxes to the communities in which they were raised.
That said, we have experienced that when the state experiences economic downturns, state aid to local government can and will be sharply reduced or eliminated. If this were pursued, we advocate for placing local funding guarantees in the Constitution.
Conclusion
We do not advocate for any particular position or policy regarding how taxes should be governed. Instead, we advocate for a thoughtful approach to what government should be responsible for. Then it is the obligation of the Legislature to determine how to raise the revenues necessary to have government perform its assigned duties. In fact, raising “the necessary revenues of the state and its political subdivisions” has been in our Constitution for over 100 years.
Schools, counties, and municipalities are the primary recipients of the property tax, and these taxes are spent on the basic infrastructure and essential services to Nebraskans that allow our communities to grow. Our organizations support taking pressure off property owners with additional state property tax relief, so long as our communities and services to citizens aren’t negatively impacted.
Nebraska
Here are 2 ways you can watch Nebraska vs Penn State football streaming free today
If you purchase a product through a link on our site, we may receive compensation.
The Nebraska Cornhuskers visit the Penn State Nittany Lions as underdogs looking to knock off the resurgent home team during Week 13 of the college football season. Kickoff takes place today at 4 p.m. PT/7 p.m. ET (6 p.m. CT) on Saturday, November 22 with a live TV broadcast on NBC, and streaming on Peacock.
• You can watch Penn State vs. Nebraska football live for FREE with Fubo (free trial), by signing up with DIRECTV (free trial) or streaming live on Peacock for under $11/month.
What TV channel is the Nebraska vs. Penn State football game on today? Is it streaming free anywhere?
When: Kickoff takes place at 4 p.m. PT/7 p.m. ET (6 p.m. CT) on Saturday, November 22.
Where: Beaver Stadium in University Park, PA
TV Channel: NBC, and streaming on Peacock.
How to watch streaming live without cable: There are several options to watch this game and more football games this season.
- You can watch this game live for FREE with DIRECTV (free trial) or by signing up for Fubo (free trial).
- You can also sign up for Peacock ($10.99/month) to watch this game live on your TV, computer, phone or tablet with the Peacock app. Many Big Ten college football games will be streaming only on Peacock this season.
- The best deal: Another great option might be to get a Sling “Season Pass” ($199) and buy an HDTV antenna. This pairing would give you nearly every channel showing college football this season.
- If you already have a cable provider, use your login information to watch this game on NBC Live.
Nebraska vs. Penn State spread, latest betting odds
Point spread: PSU: -7.5 | NEB: +7.5
Over/Under: 45.5
- Get promo codes, signup deals and free bets from our Oregon Betting News home page.
Nebraska
Lincoln senator slams Pillen’s push to scrap TEEOSA as Nebraska’s school funding fight escalates
LINCOLN, Neb. (KOLN) — Nebraska’s education funding has been the topic of much discussion this week, from a legislature-created commission studying the funding formula to an interim study that is in-part focusing on property tax contributions.
But a pointed statement from Gov. Jim Pillen is drawing ire from some legislators, and interest from others.
Pillen issued a statement Thursday night calling for the Unicameral to abolish TEEOSA — the Tax Equity and Educational Opportunities Support Act — after a $30 million overpayment to Omaha Public Schools.
TEEOSA is the funding formula used to determine state aid, by subtracting resources from needs, and it’s been in use since the 90s. But some legislators say getting rid of it is not as simple as it might sound.
Pillen, in his statement, blamed the “deaf ears” of some in the legislature for failing to pass tax reform.
Adams senator Myron Dorn told 10/11 because of valuation increases, TEEOSA has gone a different route than originally intended.
“I believe there could be definitely easier ways. There are solutions,” Dorn said. “We’ve tried to change it over the years. We haven’t had much success. Is it too complicated? Yes, it’s complicated.”
But abolishing the program outright isn’t something Lincoln Sen. Danielle Conrad will support, calling the governor’s comments “bizarre” and “unhinged.”
“It would be reckless and wrong to dismantle our school funding system without a clear, viable alternative that would ensure we can meet our students’ needs and ensure that we are good stewards of taxpayer dollars,” Conrad said.
She and Dorn clashed during an interim study hearing Thursday, where Conrad asked if protecting tax cuts for the wealthy and big corporations was more important than providing property tax relief.
Part of the funding issue is a massive budget deficit, something Conrad attributed in-part to tax cuts for the wealthy pushed by Gov. Pillen and his legislative allies in 2023.
“Gov. Pillen and his allies in the Legislature pushed forward blindly to engineer Kansas-style tax cuts that are inequitable and unsustainable and that benefit the wealthiest Nebraskans and the largest corporations,” Conrad said, “at the expense of ensuring a balanced budget and our ability to take care of critical things like roads and the university health care and child care and public education in our K-12 schools.”
Dorn added he has faith in the new School Finance Review Commission.
“I think if you give them a year or two, they’re going to come up with some very good concepts, some very good ideas in how we can make the TEEOSA formula better, or maybe have a different formula,” Dorn said.
Legislators will return Jan. 7 to begin their short, 60-day second session, with the budget expected to take up most of their time.
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Nebraska
Staff Predictions: Penn State vs. Nebraska
It’s the final stretch, folks.
The Nittany Lions secured their first win in an emotional victory over Michigan State last week, bringing home the Land-Grant Trophy as well as interim head coach Terry Smith and quarterback Ethan Grunkemeyer’s first career wins.
Penn State hosts Nebraska in a must-win home finale on Saturday night. With a bowl game on the line, the Nittany Lions are riding a wave of momentum in hopes of bringing down the 7-3 Cornhuskers. Here’s how some of our staffers think Penn State will do on Senior Day.
Fernando Martinez Ruiz De Esparza (7-3): Penn State 27, Nebraska 17
The Nittany Lions will go out with a bang in their final game at Beaver Stadium.
Penn State finally won a game last week after a six-game losing streak and gave interim head coach Terry Smith his first win. It continues to play well with a lot of effort and grit, and the squad just had its best performance of the season. Despite the lost season, this team is still playing with a purpose as it looks to maintain bowl eligibility. They must win the remaining two games of the season to be bowl eligible, and I think we will see a Nittany Lion team that will be hungry for the win. With home-field advantage, Senior Day, and the momentum from last week’s win, Penn State has a lot of things going right for it heading into its final home game.
As for Nebraska, Matt Rhule has done a great job in rebuilding the program. It is 7-3 this season, and has great wins over teams like Cincinnati and Northwestern. However, the Cornhuskers lost their starting quarterback, Dylan Raiola, for the rest of the season due to injury, and will play this game with the backup quarterback, TJ Lateef. While they did beat UCLA in his first start, Raoila’s injury might be too much for the team to overcome, especially playing in an atmosphere like Beaver Stadium.
This will be a good game, but I think Penn State has been playing inspiring football since Terry Smith took over, and for that reason, the Nittany Lions win this game and keep their bowl eligibility alive heading into the season finale. Matt Rhule will learn why he shouldn’t have signed that extension with Nebraska.
Michael Zeno (7-3): Penn State 28, Nebraska 21
I’ve bought back in. Terry Smith ain’t losing another game. Nebraska, with its newly extended coach, might have a better record and a bowl game secured, but they are without starting quarterback Dylan Raiola. Their backup fared well against UCLA, but this Penn State defense has been ruthless the last two weeks.
Jim Knowles needs to keep dialing up the pressure, and Nittany Nation needs to bring it. No Thanksgiving slumber, go out and beat the Cornhuskers and set up a battle for bowl eligibility in New Brunswick next week.
CJ Gill (7-3): Penn State 31, Nebraska 24
Terry Smith is coaching the Nittany Lions this Saturday, not Matt Rhule. And that’s a good thing for Penn State fans everywhere. Smith and the guys are coming off a much-needed win last week on the road at Michigan State, and the blue and white will use the momentum to get another win against the Huskers under the lights at Beaver Stadium on Senior Day.
Both teams are on their backup quarterback at this stage in the season, but I don’t expect the offenses to struggle to score points. Kaytron Allen and Nick Singleton are both hungry as they are chasing program records. Penn State’s defense will need to do its best to contain Nebraska running back Emmett Johnson through four quarters if the Nittany Lions want Rhule to leave his alma mater with a loss.
Jamie Lynch (4-6): Penn State 35, Nebraska 21
I think Penn State is going to shine on Saturday. The pencil is sharp, and the team will continue to write its story.
Under the lights at Beaver Stadium, this group will keep proving to the world that they are not quitters. Look for the players to feed off the crowd energy, and for the defense to maintain its upward trajectory. I expect a strong offensive showing as well, with Kaytron Allen wanting to break the rushing record on his home turf.
Jason Perry (3-3): Penn State 31, Nebraska 24
I want to start by congratulating Terry Smith on his first win as head coach. No matter what direction Penn State decides to go next year, it would be nice to keep Smith on the staff. After he leads the team to another win this Saturday night, and there’s no doubt in my mind that he will, he has a strong case to keep that head coaching job for himself.
Nebraska will not be an easy opponent by any means, but I’m confident in this Nittany Lion defense to shut down a team that hasn’t scored more than 30 points in a game since early October and is playing with a backup quarterback. If the offense plays like it did against Michigan State, I expect Penn State to walk out of Beaver Stadium with the win.
Brandon Collica (4-0): Penn State 27, Nebraska 20
Penn State, coming off a big win against Michigan State, will look to continue its newfound streak against the Cornhuskers of Nebraska. Nebraska quarterback Dylan Raiola is out for the season, which will lead to the Nittany Lions’ victory and Terry Smith’s second career win.
Karlee Feger (3-1): Penn State 21, Nebraska 10
I think Penn State is going to close out its last home game on top. Coming off an exciting win for coach Terry Smith, this team has a new fire. As Grunkemeyer gains more confidence each game and Kaytron Allen is creeping in on becoming the all-time career rushing yards leader for a Penn State running back, this team is more motivated than ever to finish the season strong.
Brian Kriley (1-1): Penn State 24, Nebraska 10
Penn State was able to finally gain momentum and secure its first Big Ten win last week. Most of the Nittany Lion offense went through Kaytron Allen on the ground, and they should be able to keep that going against a bad Nebraska run defense. Ethan Grunkemeyer is looking more comfortable as he gets more in-game reps, and he should be fine enough to manage the game. On the other side of the ball, Penn State’s defense has had a really strong last couple of games. With a backup quarterback, I don’t see Nebraska getting much going on offense, and Penn State should be able to send the Cornhuskers packing with a comfortable win on Senior Day.
Ericka Apolskis (1-2): Penn State 27, Nebraska 10
Nittany Lions by a million.
Melanie Thalhimer (0-2): Penn State 28, Nebraska 14
After the emotions of last week’s win, I’m hopeful the Nittany Lions can pull off another one. Penn State was able to build solid momentum on both offense and defense, so if they carry that same energy into Saturday, I’m confident the team can give coach Terry Smith and the seniors one last win at Beaver Stadium.
Alexander Holmes (0-0): Penn State 17, Nebraska 10
The soon-to-be chilly night game at Beaver Stadium between Penn State and Nebraska should be exciting. This quarterback battle will be something no one wants to miss between Ethan Grunkemeyer behind the Penn State offense and the true freshman TJ Lateef behind the Nebraska offense. I believe Penn State wins this game 17-10. I don’t think the game will be high-scoring, primarily because of Penn State’s elite defense, but also because the Nittany Lions’ offense hasn’t been as hot as we’d like.
Oscar Orellana (4-6): Penn State 24, Nebraska 13
Penn State will build off its momentum gained against Michigan State and pull within one game of bowl qualification. The Nittany Lions will roll into Beaver Stadium for one last ride in 2025 behind Terry Smith while celebrating their seniors. It’ll be a special and emotional night for Penn State, which is why I think the boys will pull out the win. Kaytron will go for 150+ to break the all-time rushing record at home.
Cooper Cazares (4-6): Penn State 24, Nebraska 20
Penn State is riding a wave of momentum right now. With their back against the wall in a night game at Beaver Stadium, the Nittany Lions will roll to their second straight win on Saturday night. #BackItUpTerr #CoachT
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